Pengaruh Profesionalisme, Budaya Organisasi dan Komitmen Organisasi pada Kinerja Auditor

Prabayanthi, Putu Ayu; Widhiyani, Ni Luh Sari

doi:10.24843/eja.2018.v22.i02.p09

Cited by 4 publications

(5 citation statements)

References 2 publications

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“…The more professional an auditor is, the more the auditor's performance will increase. Research results from Wulandari & Prasetya (2020); Prabayanthi & Widhiyani (2018) showing professionalism improves auditor performance.…”

Section: Auditor Performancementioning

confidence: 99%

“…The indicator "using all knowledge, abilities, skills in the audit process is the second highest indicator. This respondent's answer shows that the respondent upholds and implements professionalism in carrying out audit assignments (Wulandari & Prasetya, 2020;Prabayanthi & Widhiyani, 2018).…”

Section: The Effect Of Professionalism On Auditor Performancementioning

confidence: 99%

“…In addition to being a professional who has a professional attitude, the auditor must also have adequate knowledge of his profession to support his work in conducting each examination. Research results by Wulandari & Prasetya, 2020;Prabayanthi & Widhiyani, 2018 show that professionalism improves auditor performance.Competence in auditing refers to the ability, expertise, and experience to understand the criteria and determine the evidence needed to support the conclusions (Rahayu & Suhayati, 2013). Research results from Indra et al (2021); Simanjuntak et al, (2015) demonstrate that competence can improve the performance of auditors.…”

Section: Introduction *mentioning

confidence: 99%

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The Role of Information Technology as Mediating Variable of Professionalism and Competence in Auditor Performance

Indudewi

Feronika²

2023

Quant. Econ. Manag. Stud.

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Large-Scale Social Restrictions (PSBB) in Indonesia have changed how all professions work, including auditors. PSBB situation has led to auditors needing to identify relevant changes to auditors' ability to obtain sufficient and appropriate audit evidence during the pandemic. Information technology is beneficial for auditors during the completion of audit work. This research aims to determine the influence of information technology in mediating professionalism and competence on auditor performance during the Covid-19 pandemic at the Public Accounting Firm in Semarang City. This study used primary data from questionnaires. One hundred and nineteen questionnaires were distributed to seventeen public accounting firms in Semarang, and ninety-one questionnaires can be processed. This study used SEM PLS 3.0 for calculating and analyzing data. The validity and reliability test results show that the indicator is worth using. The results showed that information technology and professionalism significantly affected auditor performance during the Covid-19 pandemic, while competence did not affect auditor performance during the Covid-19 pandemic. Information technology mediates in a complementary manner the influence of professionalism on the performance of auditors. Information technology fully mediates the influence of competence on auditor performance.

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Section: Auditor Performancementioning

confidence: 99%

Section: The Effect Of Professionalism On Auditor Performancementioning

confidence: 99%

Section: Introduction *mentioning

confidence: 99%

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The Role of Information Technology as Mediating Variable of Professionalism and Competence in Auditor Performance

Indudewi

Feronika²

2023

Quant. Econ. Manag. Stud.

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“…Begitu pula dengan penelitian yang dilakukan oleh Putra & Jati (2019) membuktikan bahwa profesionalisme berpengaruh positif dan signifikan terhadap kinerja badan pengawas LPD. Penelitian Prabayanthi & Widhiyani (2018) serta Nugraha & Ramantha, (2015) juga memperoleh hasil profesionalisme memberikan pengaruh positif terhadap kinerja auditor internal.…”

Section: Tabel 3 Hasil Analisis Moderasi Budaya Organisasi Berbasis Tri Hita Karanaunclassified

“…Badan pengawas internal harus memiliki sikap profesionalisme, karena pemeriksaan internal harus menggunakan keahlian dan ketelitian dalam menjalankan profesinya (Akmal, 2006). Dalam penelitian Putra & Jati (2019), Murtini & Juliarsa (2017) Nugraha & Ramantha (2015) serta Prabayanthi & Widhiyani (2018) membuktikan bahwa profesionalisme berpengruh positif dan signifikan terhadap kinerja badan pengawas sebagai auditor interal. Berdasarkan uraian, maka dapat dirumuskan hipotesis sebagai berikut.…”

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Kinerja Pengawas Lembaga Perkreditan Desa dan Faktor yang Mempengaruhinya Dimoderasi Budaya Tri Hita Karana

Damayanthi

Merkusiwati

2021

E-Jurnal Akuntansi

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This research was conducted by considering the inconsistency of research results regarding the influence of independence, professionalism and accounting information systems on the performance of the Supervisory Body as the internal controller of the LPD by moderating the organizational culture of Tri Hita Karana. The sample in this study amounted to 35 LPDs in Denpasar City. The data collection method used was a questionnaire. The data analysis technique used in testing the hypothesis of this study is multiple linear regression. The results of this study are that independence has a positive effect on the performance of LPD supervisors, professionalism and SIA have no effect on supervisor performance, the Tri Hita Karana culture is able to moderate and strengthen the influence of independence. on LPD staffing performance, and tri-black culture because it has not been able to moderate the influence of professionalism and BSM on the performance of LPD supervisors in Denpasar City. Keywords: LPD Supervisory Body Performance; Independence; Professionalism; SIA; Tri Hita Karana Culture.

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Factors affecting tax auditors’ performance: the moderating role of locus of control

Ratnawati

2020

Problems and Perspectives in Management

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This study aims to investigate the effects of professionalism, competence, and role conflict on the tax auditors’ performance. This study also needs to investigate the moderating role of locus of control. The sample consists of 139 tax auditors at the Riau Directorate General Taxes Office-Indonesia. Data analysis techniques include multiple regression and moderated regression analysis. The results show that professionalism, competence, and role conflict affect the tax auditors’ performance. A tax auditor who is professional, has competence, and does not feel there is conflict in carrying out his/her role, will have better performance. Besides, this study also found out that locus of control moderates the effects of professionalism, competence, and role conflict on the tax auditors’ performance. Internal locus of control will further enhance the tax auditors’ performance with high professionalism, satisfactory competence, and reduce low performance resulting from role conflict. Internal locus of control will improve the performance, which decreases due to the occurrence of role conflict with the tax auditors.

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Pengaruh Profesionalisme, Budaya Organisasi dan Komitmen Organisasi pada Kinerja Auditor

Cited by 4 publications

References 2 publications

The Role of Information Technology as Mediating Variable of Professionalism and Competence in Auditor Performance

The Role of Information Technology as Mediating Variable of Professionalism and Competence in Auditor Performance

Kinerja Pengawas Lembaga Perkreditan Desa dan Faktor yang Mempengaruhinya Dimoderasi Budaya Tri Hita Karana

Factors affecting tax auditors’ performance: the moderating role of locus of control

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